Peran Dukungan Lingkungan bagi Penguatan Kepatuhan ditengah Perpajakan yang Kompleks

Anindya Yunita Kartika Putri, Ari Budi Kristanto

Abstract


This study aims to determine the effect of tax complexity on tax compliance and to determine the moderating effect of enabling environment on the relationship between tax complexity and tax compliance. The population of this study is countries around the world, with a sample of countries included in the Tax Complexity Index and the Global Competitiveness Report of The World Economic Forum. Based on the available data, a sample of 36 countries was obtained. The analytical technique used in this research is Moderated Regression Analysis. This study proves that the more complex the taxation of a country, the lower taxpayer compliance. This study also proves that when there is strong enabling environment, the negative impact of tax complexity on compliance will be reduced. This research can be used as a reference for the government in designing the tax administration system to be made as simple as possible in order to improve compliance. In addition, the government can also consider using various elements of society in order to strengthen environmental support in order to improve tax compliance.

 

Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas pajak terhadap kepatuhan pajak, dan untuk mengetahui efek moderasi dukungan lingkungan pada hubungan antara kompleksitas pajak terhadap kepatuhan pajak. Populasi penelitian ini adalah negara di seluruh dunia, dengan sampel negara-negara yang termasuk dalam Indeks Kompleksitas Pajak dan Global Competitiveness Report. Berdasarkan data yang tersedia, diperoleh sampel sebanyak 36 negara. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis. Penelitian ini membuktikan bahwa semakin kompleks perpajakan suatu negara, maka kepatuhan wajib pajak akan menurun. Penelitian ini juga membuktikan bahwa ketika terdapat dukungan lingkungan yang kuat, maka dampak negatif kompleksitas pajak terhadap kepatuhan akan berkurang. Penelitian ini dapat dijadikan sebagai referensi bagi pemerintah dalam mendesain sistem administrasi perpajakan agar dibuat sesederhana mungkin agar dapat meningkatkan kepatuhan. Selain itu, pemerintah juga dapat mempertimbangkan menggunakan berbagai unsur masyarakat agar dapat menguatkan dukungan lingkungan dalam rangka meningkatkan kepatuhan pajak.


Keywords


kepatuhan pajak; kompleksitas pajak; dukungan lingkungan

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